TMI Blog2018 (10) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against Revenue. - Appeal No.: E/40714/2018, E/CO/40459/2018 - Final Order No. 42704/2018 - Dated:- 26-10-2018 - Shri P Dinesha, Member (Judicial) Shri. L. Nandakumar, AC (AR) for the Appellant Shri. S. Ramachandran, Consultant for the Respondent ORDER The Revenue has come in appeal against the Order-in-Appeal No. 357/2017 passed by the Commissioner of G.S.T. Central Excise (Appeals), Coimbatore, dated 19.12.2017 and the only issue urged is whether, the appellant being the lessee of the capital goods, was eligible to avail CENVAT Credit. 2. When the matter came up for hearing, Ld. AC (AR) Shri. L. Nandakumar appearing for the Revenue relied on the grounds of appeal urged and the findings of the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lds sent to job worker. Considering the said clarification, we sought for the copy of the same. Learned counsel for the assessee produced the copy of the clarificatory letter dated 12-8-1999 before this Court, which reads as under :- F. No. 267/71/99-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated 12-8-1999 To Shri A.R. Halasyam Director (Finance) Maruti Udyog Limited 11th Floor, Jeevan Prakash 25, Kasturba Gandhi Marg New Delhi 110 001. Sub : Clarification on Modvat on Dies Moulds. Sir, I am directed to refer to your representation dated 22nd July, 1999 on the subject cit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited made a specific mention about the fact that M/s. Hyundai Motors India Limited had given its capital goods under leave and licence agreement and that the capital goods originally received by Hyundai Motors were entered in the books of accounts and showed as availing of credit therein. While transferring the capital goods to the job worker, necessary intimation under Rule 57-S(1) of the Central Excise Rules were also filed by Hyundai Motors. The Bills of Entries and invoices had been defaced after examining the Registers by the Department at various points of time. M/s. Hyundai Motors had also filed tabular statement correlating the receipt of the capital goods and their transfer to the job workers. 11. Having regard to the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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